State of play on Pillar Two

"It is still difficult to predict when the new world of corporate taxation will materialise and what it will eventually look like." In this podcast, tax partner David Beutel and principal consultant for EU Regulatory and Public Affairs Léa Bareil discuss the current status of the OECD’s Pillar Two proposals for a global minimum rate of tax. They look at the OECD’s current view on Pillar Two, the latest position in the EU - including what happens if unanimity can’t be reached, as well as considering recent developments in the US.